21.
| (1) The Commission shall be exempt from any income tax, wealth tax or other tax payable under the Inland Revenue Act, No. 4 of 1963. |
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| (2) The Commission shall be exempt from the payment of any customs duty on any goods imported by the Commission if the Minister in consultation with the Minister in charge of the subject of Finance approves the importation of such goods. |
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| (3) Any instrument containing any agreement between the Commission and any other person providing for the payment by such person to the Commission of any sum as a donation shall be exempt from the payment of stamp duty. |
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| (4) The amount of any donation made to the Commission by any person in the year preceding any year of assessment shall, for the purpose of computing his taxable income for that year of assessment under the Inland Revenue Act, No. 4 of 1963, be deducted from his assessable income, and the making of such donation shall be deemed not to be a taxable gift for the purposes of that Act. |
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| (5) The provisions of this section shall have effect notwithstanding anything to the contrary in the Inland Revenue Act, No. 4 of 1963, and the Customs Ordinance. |
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Sri Lanka Consolidated Acts